| CIRCULAR NO. : | 2026 – 023 |
| TO : | PMAP MEMBERS |
| DATE : | 16 April 2026 |
| SUBJECT : | Bureau of Internal Revenue (BIR) Revenue Memorandum Circular No. 27-2026 – Publishing the Updated List of VAT-Exempt Medicines Endorsed by the Food and Drug Administration (FDA) |
Dear PMAPer,
The Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular (RMC) No. 27-2026 on April 8, 2026, publishing the FDA-endorsed updated list of 2,263 VAT-exempt medicines pursuant to the TRAIN Law and the CREATE Act.
The list covers drugs for cancer (702), hypertension (535), diabetes (327), mental illness (300), high cholesterol (171), kidney disease (152), and tuberculosis (76).
The circular supersedes previous issuances and remains in effect until further updates are endorsed by the FDA.
For reference, you may read and download the document below:
